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Greece: Tax rules impacting cross-border activities & transposition of ATAD

Yerassimos Yannopoulos 05 Aug 2020

A number of changes have been introduced by virtue of the new tax law ratified a few days ago by the Greek parliament, impacting tax aspects of cross-border activities.

A number of changes have been introduced by virtue of the new tax law ratified a few days ago by the Greek parliament, impacting tax aspects of cross-border activities.

Changes include:

• • Introduction of exit taxation and hybrid mismatches rules by transposition of the EU ATAD.
  • Revisions to the APA framework to allow for a roll-back effect, under conditions.
  • Transposition of the EU Dispute Resolution Directive to extend the scope of cross-border tax disputes resolved through MAP proceedings, beyond transfer pricing.

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Article tags

Cross border | EU | Greece | Tax Disputes